RFOS - Repository of Faculty of Organizational Sciences Univ. of Belgrade
Not a member yet
2871 research outputs found
Sort by
Academic Performance and Physical Activities as Positive Factors for Life Satisfaction among University Students
No full textLife satisfaction influences sustainable personal growth among students by ensuring that they more firmly apply themselves in their education. Universities represent an environment where students may improve their life satisfaction through better academic performance and being engaged in extracurricular sport. This study evaluates life satisfaction (LS) among university students, 18 to 28 years of age to confirm whether academic performance, involvement in sports and physical activity are factors relating to higher levels of LS among university students. The study uses the Brief Multidimensional Life Satisfaction Scale. Over a three-year timeframe, a questionnaire was administered to a sample of 875 students across areas of study in institutions of higher education in Serbia. The data were analyzed using Mann-Whitney and Kruskal-Wallis tests. LS among students is found to be significantly improved under the following conditions: removing the burden to pay for one's tuition, having a better Grade Point Average (GPA) as well as being involved in sport. Moreover, the optimum level of physical activity to positively affect LS is found to be four to five hours a week
A structural magnetic resonance imaging study in therapy-naive transsexual individuals
No full textBackground: Transsexuality is explained and defined as a gender-identity disorder, characterised by very strong conviction of belonging to the opposite sex and has been associated with a distinct neuroanatomical pattern. Materials and methods: We performed a structural analysis in search of possible differences in grey matter structures based on magnetic resonance imaging scans of the brains of 26 individuals between 19 and 38 years of age. The participants were divided into two groups of 15 controls and 11 transgender individuals. The segmentation of subcortical grey matter was performed using FIRST model a model-based segmentation/registration tool, from FSL software package. Results: The results showed that the volume of the brain region called nucleus accumbens on the left side was significantly smaller in the group of transgender individuals compared to the control. It was the most important parameter which was shown to make distinction between two examined groups. Conclusions: The results also showed decreased volumes of the left thalamus, right hippocampus and right caudate nucleus
The role and importance of internal control and internal audit in the prevention and identification of fraudulent actions in banks
No full textSavremene banke imaju ulogu i niz funkcija od primordijalnog značaja, kao finansijske institucije namenjene odobravanju zajmova, stvaranju kredita, mobilizaciji štednje i ekonomskog razvoja. U finansijskom sektoru raste broj lica koja koriste sve inovativnije i kreativnije načine ciljanja uočenih slabosti u bankama i sistemima odobravanja kredita. Lica koja čine prevare postala su sve sofisticiranija, što znači da mere za sprečavanje prevara moraju stalno da se razvijaju, kako bi se osigurala njihova sposobnost da se nose sa pretnjom. Borba protiv prevara je od presudnog značaja za institucije finansijskih usluga. Ovaj članak ima za cilj ne samo da ukratko opiše ulogu interne kontrole i interne revizije u otkrivanju moguc'ih prevara u bankama, kao profitno orijentisanim organizacijama u današnjem kompleksnom i veoma promenljivom poslovnom okruženju, vec' i da ukaže na prednosti koje one imaju u efikasnijem upravljanju aktivnostima banke.Modern banks have a specific role and a whole range of functions of paramount importance, as financial institutions for granting loans, creating loans, mobilizing savings and economic development. In the financial sector, there is a growing number of people who are using increasingly innovative and creative ways of targeting all perceived weaknesses in banks and credit approval systems. The persons committing fraud have become increasingly sophisticated, which means that measures to prevent fraud must be constantly developed to ensure that they are able to deal with the threat. The fight against fraud is crucial for financial services institutions. This article aims not only to briefly describe the role of internal control and internal audit in detecting possible fraud in banks, as profit-oriented organizations in today's complex and highly changing business environment, but also to point out the advantages they have in the more efficient management of bank activities
The development of forensic accounting and the challenges in the modern environment
No full textSve složenije poslovno okruženje i sve veća tendencija da ljudi preduzimaju pravne radnje doveli su do potražnje za računovođama koji razumeju pravni postupak i mogu da sprovode istrage, obavljaju finansijsku analizu i druge računovodstvene ili revizorske postupke na nivou prihvatljivom za sudove. Shodno tome, predstavljeni su neki faktori koji utiču na nastanak prevara i rast literature koja se odnosi na forenzičko računovodstvo i prevarno finansijsko izveštavanje. Pored toga, identifikovana su značajna dostignuća u literaturi i izazovi koje prevare predstavljaju za akademsko istraživanje i korporativne praksu, a predstavljen je i skup pitanja i identifikovan je niz važnih pravaca za buduća istraživanja u vezi sa ulogom forenzičkog računovodstva u otkrivanju prevarnog finansijskog izveštavanja. Ovaj rad treba da podstakne rasprave i buduća istraživanja identifikovanih problema, posebno u nacionalnim okvirima. Na kraju, predloženi su neki pravci za buduća istraživanja, kao i za razvoj profesije.The increasingly complex business environment and the growing tendency for people to take legal action have led to a demand for accountants who understand the legal process and who can conduct investigations, perform financial analysis and other accounting or auditing procedures at a level acceptable to the courts. Accordingly, some factors that influence the occurrence of fraud and the growth of literature related to forensic accounting and fraudulent financial reporting are presented. In addition, significant advances in the literature and the challenges that fraud poses to academic research and corporate practice have been identified, and a set of issues has been presented and identified as important directions for future research regarding the role of forensic accounting in detecting fraudulent financial reporting. This paper is intended to stimulate discussions and future research on identified problems, especially within national frameworks. And finally, some directions have been suggested for future research as well as for the development of the profession. The increasingly complex business environment and the growing tendency for people to take legal action have led to a demand for accountants who understand the legal process and who can conduct investigations, perform financial analysis and other accounting or auditing procedures at a level acceptable to the courts
Model for managing the early stages of innovation projects
No full textUpravljanje ranim fazama predstavlja veoma značajnu oblast upravljanja inovacijama i inovacionim projektima. Ovo mišljenje је potvrđeno na osnovu velikog broja referentnih publikacija koje se mogu naći u navedenoj oblasti, ali i zastupljenošću identifikovane teme u praksi. Imajući u vidu da je upravljanje ranim fazama specificirano kao kritičan faktor uspeha inovacionih projekata, te da predstavlja jedan od najvećih izazova u ovoj oblasti, posebna pažnja se mora posvetiti unapređenju efikasnosti ovog dela projekta. U tom smislu, predmet istraživanja doktorske disertacije se odnosi na unapređenje upravljanja ranim fazama inovacionih projekata, kako bi se izvršila optimizacija pojedinih faktora i svojstava projekata, kao što je slaba strukturiranost, neizvesnost, rizik i dvosmislenost ciljeva. Osnovni cilj doktorske disertacije jeste razvoj modela za upravljanje ranim fazama i odabir parametara koji utiču na kreiranje efikasnijeg izlaza iz ovog dela projekta. Dok postojeći pristupi upravljanja, uglavnom, razmatraju pojedinačne delove ranih faza, cilj ovog pristupa je da integriše sve pojedinačne delove i da ih poveže u celinu, tako da izlaz iz jednog dela predstavlja ulaz u sledeći. Novorazvijeni pristup obuhvata algoritam za upravljanje idejama; Model 1 za definisanje tehničkih parametara koji ulaze u sastav koncepta proizvoda; Model 2 za određivanje vrednosti tehničkih parametara kojima se obezbeđuje definisani kvalitet uz minimalne troškove; i Model 3 za određivanje vrednosti tehničkih parametara kojima se maksimizira kvalitet u okviru ograničenog budžeta. Definisani modeli omogućavaju donosiocima odluka da na osnovu eksperimenata nad različitim scenarijima odluče koje rešenje je optimalno u datom trenutku. Proces izvođenja, kao i rezultati eksperimenata, dokumentovani su u cilju kreiranja benčmarka za buduća istraživanja.Management of the early stages represents a very important field of innovation management and innovation projects management. This opinion is proven by the large number of referent publications that can be found in this field and also by the presence of identified topic in practice. Stated that the early stages management is specified as a critical success factor of innovation projects, thus representing one of the biggest challenges in this area, special attention must be paid to improving the efficiency of this part of the project. Accordingly, the subject of the doctoral dissertation is to improve the management of the early stages of innovation projects, in order to optimize certain project factors and features, such as poor structure, uncertainty, risk and ambiguity of goals. The main goal of the doctoral dissertation is to develop a model for managing early stages and the selection of parameters that affect the creation of a more efficient output from this part of the project. While existing approaches mainly consider individual parts of the early stages, the goal of this approach is to integrate all individual parts and to connect them in a way that output from one part represents the input to the next one. The newly developed approach includes an algorithm that represents one of the possible ways of managing ideas; Model 1 for defining the technical parameters that will be a part of the product concept; Model 2 for determining the values of technical parameters that provide defined quality at minimal cost; and Model 3 for determining the values of technical parameters that maximize quality within a limited budget. Defined models allow decision makers to decide which solution is optimal at a given time based on experiments on different scenarios. The execution process, as well as the results of the experiments, are documented aiming to create a benchmark for future research
Education about standardization as the foundation for the expertise development of SMEs
No full textS obzirom na to da mala i srednja preduzeća (MSP) predstavljaju okosnicu globalne ekonomije i da su (uprkos svemu) upravo MSP ona koja mogu ostvariti najviše koristi kako od korišćenja (primene standarda), tako i od donošenja standarda (učestvovanja u procesu standardizacije) - ovaj rad ima za cilj da istraži da li ekspertiza iz oblasti standardizacije zapravo postoji u MSP. Za prikupljanje podataka je korišćen delimično-strukturisani intervju putem elektronske pošte, s obzirom na to da on može biti znatno opširniji od upitnika (ankete). Za analiziranje podataka su korišćene tehnika kritičnih incidenata i kvalitativna analiza sadržaja, s obzirom na to da su ove metode najprikladnije za analiziranje podataka dobijenih od eksperata za pojedine oblasti. Podaci prikupljeni od ukupno 28 eksperata iz 14 zemalja sveta su dalje analizirani. Konačno, pet zaključaka je izvedeno - (1) ekspertiza postoji u svim MSP, (2) ... ali ne ekspertiza iz oblasti standardizacije, (3) ... pa bi im mogla biti potrebna pomoć spoljnih (eksternih) eksperata, (4) obrazovanje o standardizaciji je ključno za razvijanje ekspertize iz oblasti standardizacije, (5) ... ali samo kao podrška celoživotnom učenju.Considering that small and medium-sized enterprises (SMEs) are seen as the backbone of the global economy and the ones that (against all odds) stand to gain the most from using and developing standards, the study aims at exploring does expertise in standardization exist in SMEs. To collect data, the semi-structured interview via e-mail was used, as it seems to be much more comprehensive than the questionnaire. To analyze data, the Critical Incident Technique (CIT) and the qualitative content analysis method were used as the most suitable methods for analyzing data from subject matter experts. The data collected from a total of 28 experts from 14 countries was analyzed. Finally, five conclusions were determined - (1) expertise resides in all SMEs, (2) ... but not the expertise in standardization, (3) ... so external experts might be needed to support them, (4) education about standardization is crucial for the development of expertise in standardization, (5) ... but only as a support for lifelong learning
High pressure effect on optical properties, fluorescence spectra and lifetime tau for D-5(0) -> F-7(2) transition, in L-GdBO3:Eu3+ crystal
No full textThis paper presents an experiment on the effects of high hydrostatic pressure on optical properties (the line position) and fluorescence lifetime tau for D-5(0) -> F-7(2) transitions in L-GdBO3: Eu3+ crystals. In all the considered lines of this material, the high pressure induced red-shifts towards longer wavelengths with different rates. Additionally, results show that the fluorescence lifetime tau (D-5(0) -> F-7(2) transitions) rapidly decreases with increase of pressure. We have explained the obtained results with a simple theoretical model, which gives a satisfactory agreement between the measured and theoretically predicted values of tau. In addition, the proposed theoretical model gives more accurate results comparing to other models available in the literature
Analysis of the Presence of Criminal Offenses in the Field of the Shadow Economy in Serbia
No full textThe shadow economy offenses are a group of offenses with a wide variety of manifestations occurring in almost all areas of economic activity. The shadow economy, as a special form of economic crime, is increasingly disrupting the smooth functioning of the economy, but also causing significant material damage to society. The Republic of Serbia is making efforts to curb the shadow economy, which significantly reduces its budget revenue. In this paper, after conceptual determination of the shadow economy phenomena in the literature review, determining the causes and manifestations of crimes in the field of the shadow economy, we will analyze their volume, structure and dynamics, as well as their participation in the mass of total, i.e. economic crime in the Republic of Serbia from 2006 to in 2018. The aim of this paper is to emphasize the extreme importance of more appropriate involvement of competent authorities in order to combat this type of crime in modern economies by analyzing the causes and effects as well as the dynamics of this phenomenon
Hyperhomocysteinemia and inflammatory biomarkers are associated with higher clinical SYNTAX score in patients with stable coronary artery disease
No full textUvod/Cilj. Prethodne studije potvrdile su pozitivnu korelaciju između nivoa homocisteina i većeg rizika od nastanka akutnog koronarnog sindroma i moždanog udara, ali nije bilo istraživanja koja su ispitivala povezanost između vrednosti homocisteina i inflamacijskih markera i težine koronarne arterijske bolesti prema kliničkom SINTAKS skoru kod bolesnika sa stabilnom anginom pektoris. Cilj ovog istraživanja bio je da se utvrdi povezanost između koncentracije homocisteina i inflamacijskih biomarkera: interleukina (IL)-6, visoko senzitivnog C-reaktivnog proteina (hs-RCP), fibrinogena i sedimentacije eritrocita (SE) i stepena težine koronarne arterijske bolesti prema kliničkom SINTAKS skoru. Metod. Kod 82 bolesnika sa stabilnom anginom pektoris (prosečne starosti 65 ± 8 godina, 28,9% žena) urađena je koronarografija, nakon čega su podeljeni u tri grupe prema kliničkom SINTAKS skoru: I grupa LT 22 (39 bolesnika), II grupa 23-32 (16 bolesnika), III grupa > 33 (27 bolesnika). Stepen težine koronarne arterijske bolesti određen je prema kliničkom SINTAKS skoru, množenjem SINTAKS I skora i modifikovanog ACEF skora, koji uzima u obzir ejekcionu frakciju leve komore, starost bolesnika i klirens kreatinina (izvedenog pomoću Cockcroft-Gault-ove jednačine). Rezultati. Vrednosti homocisteina bile su značajno više kod bolesnika sa visokim kliničkim SINTAKS skorom [I grupa: medijana (interkvartilini raspon - IQR): 10,20 (3,97), II grupa: 10,45 (5,77), III grupa: 14,70 (7,50), p = 0,005]. Bolesnici III grupe imali su značajno više vrednosti homocisteina u poređenju sa I grupom (p = 0,001). Takođe smo detektovali pozitivnu korelaciju između inflamacijskih markera (IL-6, hs-CRP, fibrinogena i SE) i težine koronarne arterijske bolesti prema kliničkom SINTAKS skoru (p = 0.017, 0.001, 0.032, 0.049 redom). Detektovali smo značajno niže vrednosti vitamina B12 u grupama III i II u odnosu na grupu I (I grupa: medijana (IQR): 238 (160), II grupa: 171 (160), III grupa: 172 (102), p = 0,022) što ukazuje na njegovu važnu ulogu u metabolizmu homocisteina. Zaključak. Povišene koncentracije homocisteina, IL-6, hsCRP, fibrinogena i SE u plazmi detektovane su kod pacijenata sa visokim kliničkim SINTAKS skorom (> 33). Naši rezultati pokazali su da hiperhomocisteinemija i pojedini inflamacijski biomarkeri mogu ukazati na prisustvo ozbiljnije i ekstenzivnije koronarne arterijske bolesti kod bolesnika sa stabilnom anginom pektoris.Background/Aim. Previous studies have confirmed a positive correlation between homocysteine levels and a greater risk for acute coronary syndrome and stroke, but there are no available data to support an association between homocysteine and inflammatory markers and the severity of coronary artery disease according to the clinical SYNTAX score in patients with stable angina. The aim was to determine the association between homocysteine and inflammatory biomarker levels: interleukin (IL)-6, high sensitive Creactive protein (hs-CRP), fibrinogen, erythrocyte sedimentation rate (ESR) and the severity of coronary artery disease according to clinical SYNTAX score. Methods. Eighty-two patients with stable angina pectoris (average age 65 ± 8 years, 28.9% females) underwent coronary angiography and were divided into three groups according to the clinical SYNTAX score: the group I LT 22 (39 patients), the group II 23-32 (16 patients), the group III > 33 (27 patients). The severity and complexity of coronary artery disease were calculated by clinical SYNTAX score, multiplying the SYNTAX score with the modified ACEF score, based on the patients' left ventricular ejection fraction, age and creatinine clearance (derived with Cockcroft-Gault equation). Results. Homocysteine levels were significantly higher in patients with high clinical SYNTAX score [the group I: median (interquartile range - IQR): 10.20 (3.97), the group II: 10.45 (5.77), the group III: 14.70 (7.50), p = 0.005]. Patients in the group III had significantly higher homocysteine levels compared to the group I (p = 0.001). We also found a positive association between inflammatory biomarkers (IL-6, hsCRP, fibrinogen, ESR) and the severity of coronary artery disease according to the clinical SYNTAX score (p = 0.017, 0.001, 0.032, 0.049 respectively). We detected significantly lower plasma levels of vitamin B12 in the group III and group II in comparison with the group I (the group I: median (IQR): 238 (160), the group II: 171 (160), the group III: 172 (102), p = 0.022), which indicates its important role in homocysteine metabolism. Conclusion. The elevated plasma levels of homocysteine, IL-6, hsCRP, fibrinogen, ESR were detected in patients with high clinical SYNTAX score (> 33). Our results showed that hyperhomocysteinemia and some inflammatory biomarkers can predict more severe and extensive coronary artery disease in stable angina patients